R.N.I. No. TELMUL/2016/73158.

[ Price : `. 20-00 Paise.

HSE No. 1051/2017-19.

(i) Supply, by way of or as part of any service, of goods,

being food or any other article for human consumption or

any drink, provided by a restaurant, eating joint including mess,

canteen, whether for consumption on or away from the

premises where such food or any other article for human

consumption or drink is supplied, other than those located in

the premises of hotels, inns, guest houses, clubs, campsites

or other commercial places meant for residential or lodging

purposes having declared tariff of any unit of accommodation

of seven thousand five hundred rupees and above per unit

per day or equivalent.

[ 1 ]

G-364/1.

Provided that credit of input tax

charged on goods and services used

in supplying the service has not been

taken [Please refer to Explanation

no. (iv)]

2.5

CERTAIN AMENDMENTS TO THE TELANGANA GOODS AND SERVICES TAX ACT, 2017 - STATE TAX-

RATES OF TAX ON GOODS AND SERVICES.

[G.O. Ms. No. 171, Revenue (CT-II), 20^th August, 2018.]

NOTIFICATION No. 13/2018 - State Tax (Rate)

In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section

(5) of section 15 and sub-section (1) of section 16 of the Telangana Goods and Services Tax Act, 2017 (Act

No. 23 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is

necessary in the public interest so to do, hereby makes the following further amendments in the notification No.

11/2017- State Tax (Rate), issued in G.O. Ms No. 110, Revenue (CT-II) Department, Dt. 29-06-2017, published in

Telangana Gazette Part-I, Extraordinary No. 191/A, Dt. 30-06-2017 and as amended from time to time, namely:-

In the said notification, in the Table,-

(i) against serial number 7, in column (3),-

(a)

for item (i) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted,

namely:-

(3)

(4)

(5)

THE TELANGANA GAZETTE

PART-I EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 228-A ]

HYDERABAD, MONDAY, AUGUST 20, 2018.

NOTIFICATIONS BY GOVERNMENT

–––x–––

REVENUE DEPARTMENT

(CT-II)

TELANGANA GAZETTE EXTRAORDINARY

[Part-I

Explanation 1.- This item includes such supply at a canteen, mess,

cafeteria or dining space of an institution such as a school, college,

hospital, industrial unit, office, by such institution or by any other

person based on a contractual arrangement with such institution

for such supply, provided that such supply is not event based or

occasional.

Explanation 2.- This item excludes the supplies covered under

item 7 (v).

Explanation 3.- “declared tariff” includes charges for all amenities

provided in the unit of accommodation (given on rent for stay)

like furniture, air conditioner, refrigerators or any other amenities,

but without excluding any discount offered on the published charges

for such unit.

(ia) Supply, of goods, being food or any other article for human

consumption or any drink, by the Indian Railways or Indian

Railways Catering and Tourism Corporation Ltd. or their licensees,

whether in trains or at platforms.

(b)

in items (ii), (vi) and (viii),-

2.5

Provided that credit of input tax

charged on goods and services

used in supplying the service has

not been taken [Please refer to

Explanation no. (iv)]”.,

-”;

(ii)

against serial number 9, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and

(5), the following shall be substituted, namely: -

(3)

(4)

(5)

(A) for the words “declared tariff” wherever they occur, the words “value of supply” shall be

substituted;

(B) the Explanation shall be omitted;

namely: -

(3)

(4)

(5)

“(v) Supply, by way of or as part of any service, of goods, being

food or any other article for human consumption or any drink, at

Exhibition Halls, Events, Conferences, Marriage Halls and other

outdoor or indoor functions that are event based and occasional

in nature.

“(vi) Multimodal transportation of goods.

Explanation.-

(a)

“multimodal transportation” means carriage of goods,

by at least two different modes of transport from the

place of acceptance of goods to the place of delivery

of goods by a multimodal transporter;

(b)

“mode of transport” means carriage of goods by road,

air, rail, inland waterways or sea;

(c)

“multimodal transporter” means a person who,-

(A) enters into a contract under which he undertakes

to perform multimodal transportation against freight;

and

(d)

after serial number 10 and the entries relating thereto, the following serial number and entries shall be

inserted, namely: -

(3)

(4)

(5)

August 20, 2018]

TELANGANA GAZETTE EXTRAORDINARY

(1)

(2)

(3)

(4)

(5)

“10A

Heading

Services supplied by electricity distribution utilities by way of

Nil

Nil ” ;

9954

construction, erection, commissioning, or installation of

infrastructure for extending electricity distribution network upto

the tube well of the farmer or agriculturalist for agricultural use.

(e)

against serial number 14, in the entry in column (3), for the words “declared tariff”, the words “value of

supply” shall be substituted;

(f)

against serial number 19A, in the entry in column (5), for the figures “2018”, the figures “2019” shall be

substituted;

(g)

against serial number 19B, in the entry in column (5), for the figures “2018”, the figures “2019” shall be

substituted;

(h)

after serial number 24 and the entries relating thereto, the following serial number and entries shall be

inserted, namely: -

(1)

(2)

(3)

(4)

(5)

“24A

Heading Services by way of warehousing of minor forest produce.

Nil

Nil” ;

9967 or

Heading

9985

(i)

after serial number 31 and the entries relating thereto, the following serial numbers and entries shall be

inserted, namely: -

(1)

(2)

(3)

(4)

(5)

“31A

Heading

Services by Coal Mines Provident Fund Organisation to persons Nil

Nil”,

9971

governed by the Coal Mines Provident Fund and Miscellaneous

Provisions Act, 1948 (46 of 1948).

Heading

9991

31B

Heading

Services by National Pension System (NPS) Trust to its

Nil

Nil”;

9971 or

membersagainst consideration in the form of administrative fee.

Heading

9991

(J)

after serial number 34 and the entries relating thereto, the following serial number and entries shall be

inserted, namely: -

(1)

(2)

(3)

(4)

(5)

“34A

Heading

Services supplied by Central Government, State Government, Nil

Nil”;

9971

Union territory to their undertakings or Public Sector

Undertakings (PSUs) by way of guaranteeing the loans taken

by such undertakings or PSUs from the financial institutions.

(k) against serial number 36A, in the entry in column (3), after figures “36”, the word and figures “or 40” shall

be inserted;

(B)

acts as principal, and not as an agent either of the

consignor, or consignee or of the carrier participating in

the multimodal transportation and who assumes

responsibility for the performance of the said contract.

(vii) Goods transport services other than (i), (ii), (iii), (iv), (v) and

-”;

(vi)

above.

(iii) for serial number 22 and the entries relating thereto, the following shall be substituted, namely: -

TELANGANA GAZETTE EXTRAORDINARY

[Part-I

(1)

(2)

(3)

(4)

(5)

“22

Heading

(i) Supply consisting only of e-book.

9984

Explanation.- For the purposes of this notification, “e-

(Telecommunications, books” means an electronic version of a printed book

broadcasting and

(falling under tariff item 4901 in the First Schedule to

2.5

information

the Customs Tariff Act, 1975 (51 of 1975)) supplied

supply services)

online which can be read on a computer or a hand

held device.

(ii) Telecommunications, broadcasting and information

-” ;

supply services other than (i) above.

2. This notification shall be deemed to have come into force with effect from 27^thof July, 2018.

NOTIFICATION No. 14/2018 - State Tax (Rate)

In exercise of the powers conferred by sub-section (1) of section 11 of the Telangana Goods and Services Tax

Act, 2017 (Act.No.23 of 2017), the State Government, on being satisfied that it is necessary in the public interest so

to do, on the recommendations of the Council, hereby makes the following further amendments in the notification

No. 12/2017-State Tax (Rate), issued in G.O. Ms No. 110, Revenue (CT-II) Department, Dt. 29-06-2017, published

in Telangana Gazette Part-I, Extraordinary No. 191/A, Dt. 30-06-2017 and as amended from time to time, namely:-

In the said notification,-

(i) in the Table, -

(a) against serial number 4, in the entry in column (3), the words “Central Government, State Government,

Union territory, local authority or” shall be omitted;

(b) against serial number 5, in the entry in column (3), the words “Central Government, State Government,

Union territory, local authority or” shall be omitted;

inserted, namely: -

(1)

(2)

(3)

(4)

(5)

“9D

Chapter

Services by an old age home run by Central

Nil

Nil”;

Government, State Government or by an entity

registered under section 12AA of the Income-tax Act,

1961 (43 of 1961) to its residents (aged 60 years or

more) against consideration upto twenty-five

thousand rupees per month per member, provided

that the consideration charged is inclusive of charges

for boarding, lodging and maintenance.

(o) after serial number 77 and the entries relating thereto, the following serial number and entries shall be

inserted, namely: -

(1)

(2)

(3)

(4)

(5)

“77A Heading

Services provided by an unincorporated body or a non-profit

Nil

Nil”;

9995

entity registered under any law for the time being in force,

engaged in,-

(i) activities relating to the welfare of industrial oragricultural

labour or farmers; or

(ii) promotion of trade, commerce, industry, agriculture, art,

science, literature, culture, sports, education, social welfare,

charitable activities and protection of environment, to its

own members against consideration in the form of member-

ship fee upto an amount of one

thousand rupees (Rs 1000/-) per member per year.

August 20, 2018]

TELANGANA GAZETTE EXTRAORDINARY

(ii) in paragraph 3, in the Explanation, after clause (iii), the following clause shall be inserted, namely: -

“(iv) For removal of doubts, it is clarified that the Central and State Educational Boards shall be treated as

Educational Institution for the limited purpose of providing services by way of conduct of examination to

the students.”.

2. This notification shall be deemed to have come into force with effect from 27^thday of July, 2018.

NOTIFICATION No. 15/2018 - State Tax (Rate)

In exercise of the powers conferred by sub-section (3) of section 9 of the Telangana Goods and Services Tax

Act, 2017 (Act.No.23 of 2017), the State Government, on the recommendations of the Council, hereby makes the

following amendments in the notification No.13/2017- State Tax (Rate), issued in G.O. Ms. No. 110, Revenue (CT-

II) Department, Dt. 29-06-2017, published in Telangana Gazette Part-I, Extraordinary No. 191/A, Dt. 30-06-2017

and as amended from time to time, namely:-

In the said notification,-

(i)

in the Table, after serial number 10 and the entries relating thereto, the following serial number and entries

shall be inserted, namely: -

(1)

(2)

(3)

(4)

“11

Services supplied by individual

Individual Direct Selling

A banking company

Direct Selling Agents (DSAs)

Agents (DSAs) other than

or a non-banking

other than a body corporate,

a body corporate,

financial company,

partnership or limited liability

partnership or limited

located in the

partnership firm to bank or non-

liability partnership firm.

taxable territory.”;

banking financial company

(NBFCs).

(ii) in the Explanation, after clause (f), the following clause shall be inserted, namely: -

‘(g)

“renting of immovable property” means allowing, permitting or granting access, entry, occupation, use

or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession

or control of the said immovable property and includes letting, leasing, licensing or other similar

arrangements in respect of immovable property.’.

(l) after serial number 47 and the entries relating thereto, the following serial number and entries shall be

inserted, namely: -

(1)

(2)

(3)

(4)

(5)

“47A

Heading

Services by way of licensing, registration and

Nil

Nil”;

9983 or

analysis or testing of food samples supplied by the

Heading

Food Safety and Standards Authority of India

9991

(FSSAI) to Food Business Operators.

(m)

after serial number 55 and the entries relating thereto, the following serial number and entries shall be

inserted, namely: -

(1)

(2)

(3)

(4)

(5)

“55A

Heading 9986

Services by way of artificial insemination of livestock

Nil

Nil”;

(other than horses).

(n)

after serial number 65A and the entries relating thereto, the following serial number and entries shall be

inserted, namely: -

(1)

(2)

(3)

(4)

(5)

“65B

Heading

Services supplied by a State

Nil

9991 or

Government to Excess Royalty

any other

Collection Contractor (ERCC) by

Heading

way of assigning the right to

collect royalty on behalf of the

State Government on the mineral

Provided that at the end of the contract

period, ERCC shall submit an account

to the State Government and certify

that the amount of goods and services

tax deposited by mining lease holders

on royalty is more than the goods and

G-364/2.

TELANGANA GAZETTE EXTRAORDINARY

[Part-I

dispatched by the mining lease holders.

Explanation.- “mining lease holder”

means a person who has been granted

mining lease, quarry lease or license or

other mineral concession under the Mines

and Minerals (Development and Regu-

lation) Act, 1957 (67 of 1957), therules

made thereunder or the rules made by a

State Government under sub-section (1)

of section 15 of the Mines and Minerals

(Development and Regulation) Act, 1957.

2. This notification shall be deemed to have come into force with effect from 27^thday of July, 2018.

NOTIFICATION No. 16/2018 - State Tax (Rate)

In exercise of the powers conferred by sub-section (2) of section 7 of the Telangana Goods and Services Tax

Act, 2017 (Act.No.23 of 2017), the State Government, on the recommendations of the .Council, hereby makes the

following amendments in the notification No.14/2017- State Tax (Rate), issued in G.O. Ms No. 110, Revenue (CT-

II) Department, Dt. 29-06-2017, published in Telangana Gazette Part-I, Extraordinary No. 191/A, Dt. 30-06-2017

and as amended from time to time, namely:-

In the said notification,-

(i)

after the words “State Government”, the words “or Union territory” shall be inserted;

(ii)

after the word “Constitution”, the words “or to a Municipality under article 243W of the Constitution” shall

be inserted.

2. This notification shall be deemed to have come into force with effect from 27^thday of July, 2018.

NOTIFICATION No. 17/2018 - State Tax (Rate)

In exercise of the powers conferred by sub-section (3) of section 11 of the Telangana Goods and Services Tax

Act, 2017 (Act.No.23 of 2017), the State Government, on the recommendations of the Council, and on being satisfied

that it is necessary so to do for the purpose of clarifying the scope and applicability of the notification No. 11/2017-

State Tax (Rate), issued in G.O. Ms. No. 110, Revenue (CT-II) Department, Dt. 29-06-2017, published in Telangana

Gazette Part-I, Extraordinary No. 191/A, Dt. 30-06-2017, hereby inserts following Explanation in the said notification,

in the Table, against serial number 3, in column (3), in item (vi), namely:-

“Explanation. - For the purposes of this item, the term ‘business’ shall not include any activity or transaction

undertaken by the Central Government, a State Government or any local authority in which they are engaged

as public authorities.”.

2. This notification shall be deemed to have come into force with effect from 27^thday of July, 2018.

NOTIFICATION No. 18/2018 - State Tax (Rate)

In exercise of the powers conferred by sub-section (1) of section 9 of the Telangana Goods and Services Tax

Act, 2017 (Act.No.23 of 2017), the State Government, on the recommendations of the Council, hereby makes the

following amendments in the notification No. 1/2017- State Tax (Rate), issued in G.O. Ms. No. 110, Revenue (CT-II)

Department, Dt. 29-06-2017, published in Telangana Gazette Part-I, Extraordinary No. 191/A, Dt. 30-06-2017 and

as amended from time to time, namely:-

(1)

(2)

(3)

(4)

(5)

services tax exempted on the service

provided by State Government to the

ERCC of assignment of right to collect

royalty and where such amount of

goods and services tax paid by mining

lease holders is less than the amount

of goods and services tax exempted,

the exemption shall be restricted to

such amount as is equal to the amount

of goods and services tax paid by the

mining lease holders and the ERCC

shall pay the difference between goods

and services tax exempted on the

service provided by State Government

to the ERCC of assignment of right to

collect royalty and goods and services

tax paid by the mining lease holders

on royalty.”;

August 20, 2018]

TELANGANA GAZETTE EXTRAORDINARY

In the said notification, in the Table, -

(A) in Schedule I-2.5%,

(i) after S. No. 102 and the entries relating thereto, the following serial number and the entries shall be

inserted, namely:-

“102 A

2207

Ethyl alcohol supplied to Oil Marketing Companies for blending with

motor spirit (petrol)”;

(ii)

in S. No. 123, for entries in columns (2) and (3), the following entries shall be substituted, namely:-

“2515 (Except

2515 12 10,

2515 12 20,

2515 12 90) or

6802

(iii) after S. No. 170 and the entries relating thereto, the following serial number and the entries shall be

inserted, namely:-

“170A 2809

Fertilizer grade phosphoric acid”;

(iv)

in S. No. 215, in the entry in column (3), the comma and words “, including coir pith compost put up in

unit container and bearing a brand name” shall be inserted at the end;

(v) in S. No. 219, for the entry in column (3), the entry “Coir mats, matting, floor covering and handloom

durries”, shall be substituted;

(vi) in S. No. 219A, for the entry in column (3), the entry “all goods” shall be substituted;

(vii) in S. No. 222, for entries in columns (2) and (3), the following entries shall be substituted, namely:-

“61 or 6501 or 6505

Article of apparel and clothing accessories or cap/topi,

knitted or crocheted, of sale value not exceeding Rs. 1000

per piece”;

(viii) in S. No. 225, in column (3), for the figure “500” the figure “1000” shall be substituted;

(ix) in S. No. 264, for the entry in column (3), the entry “Biomass briquettes or solid bio fuel pellets”, shall

be substituted;

(B) in Schedule II-6%, -

(i) S. No. 57B and the entries relating thereto shall be omitted;

(ii) after S. No. 96 and the entries relating thereto, the following serial number and the entries shall be

inserted, namely: -

“96A

4409

Bamboo flooring”;

(iii)

in S. No. 146, in the entry in column (3), the words “except the items covered in 219 in Schedule I”, shall

be inserted at the end;

(iv)

S. No. 147 and the entries relating thereto shall be omitted;

(v)

after S. No. 185 and the entries relating thereto, the following serial number and the entries shall be

inserted, namely: -

“185A 7419 99 30 Brass Kerosene Pressure Stove”;

(vi)

for S. No. 195A and the entries relating thereto, the following serial numbers and the entries shall be

substituted, namely: -

Ecaussine and other calcareous monumental or building stone alabaster

[other than marble and travertine], other than mirror polished stone which

is ready to use”;

TELANGANA GAZETTE EXTRAORDINARY

[Part-I

Paints and varnishes (including enamels and lacquers) based on synthetic

polymers or chemically modified natural polymers, dispersed or dissolved

in a non-aqueous medium; solutions as defined in Note 4 to this Chapter

Paints and varnishes (including enamels and lacquers) based on synthetic

polymers or chemically modified natural polymers, dispersed or dissolved

in an aqueous medium

Other paints and varnishes (including enamels, lacquers and distempers);

prepared water pigments of a kind used for finishing leather”;

“195A

8420

Hand operated rubber roller

“195AA

8424

Nozzles for drip irrigation equipment or nozzles for sprinklers”;

(vii) after S. No. 206 and the entries relating thereto, the following serial number and the entries shall be

inserted, namely:-

“206A

Fuel Cell Motor Vehicles ” ;

(viii) after S. No. 231A and the entries relating thereto, the following serial number and the entries shall be

inserted, namely: -

“23 1B

9607 Slide fasteners”;

(ix) in S. No. 235, for entries in columns (2) and (3), the following entries shall be substituted, namely:-

“9619 00 30,

All goods”;

9619 00 40, or

9619 00 90

(i)

in S. No. 25, in column (3), after the words, “of any strength”, the brackets and words “[other than ethyl

alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)]” shall be inserted;

(ii)

after S. No. 52 and the entries relating thereto, the following serial numbers and the entries shall be

inserted, namely:-

“52A

3208

52B

3209

52C

3210

(iii)

after S.No. 54A and the entries relating thereto, the following serial number and the entries shall be

inserted, namely:-

“54B

3214

(iv)

in S. No. 137, in column (3), after the words, “or end-jointed” the brackets and words, “[other than

bamboo flooring]” shall be added;

(v)

in S. No. 177E, in column (3), the words “except the items covered in Sl. No. 123 in Schedule I”, shall

be inserted at the end;

(vi)

in S. No. 253, for the entry in column (3), the entry “Other articles of copper [other than Brass Kerosene

Pressure Stove]” shall be substituted;

(vii)

after S. No. 319 and the entries relating thereto, the following serial number and the entries shall be

inserted, namely: -

“319A

8418

Glaziers’ putty, grafting putty, resin cements, caulking compounds and other

mastics; painters’fillings; non-refractory surfacing preparations for facades,

indoor walls, floors, ceilings or the like”;

Refrigerators, freezers and other refrigerating or freezing equipment, electric

or other; heat pumps other than air conditioning machines of heading 8415";

August 20, 2018]

TELANGANA GAZETTE EXTRAORDINARY

(viii) in S. No. 321, for the entry in column (3), the entry “Calendering or other rolling machines, other than

for metals or glass, and cylinders therefor [other than Hand operated rubber roller]” shall be substituted;

(ix)

after S. No. 341 and the entries relating thereto, the following serial number and the entries shall be

inserted, namely:-

“341A

8450

(x)

after S. No. 376A and the entries relating thereto, the following serial numbers and the entries shall be

inserted, namely:-

“376AA

8507 60 00

376AB

8508

376AC

8509

376AD

8510

(xi)

after S. No. 378 and the entries relating thereto, the following serial number and the entries shall be

inserted, namely:-

(xii)

after S. No. 383B and the entries relating thereto, the following serial number and the entries shall be

inserted, namely:-

(xiii) after S. No. 401 and the entries relating thereto, the following serial number and the entries shall be

inserted, namely:-

(xiv) after S. No. 402 and the entries relating thereto, the following serial number and the entries shall be

inserted, namely:-

(xv)

after S. No. 403 and the entries relating thereto, the following serial number and the entries shall be

inserted, namely:-

Household or laundry-type washing machines, including machines which

both wash and dry”;

Lithium-ion Batteries

Vacuum cleaners

Electro-mechanical domestic appliances, with self-contained electric

motor, other than vacuum cleaners of heading 8508 [other than wet

grinder consisting of stone as a grinder]

Shavers, hair clippers and hair-removing appliances, with self-

contained electric motor”;

Electric instantaneous or storage water heaters and immersion heaters;

electric space heating apparatus and soil heating apparatus; electro thermic

hair- dressing apparatus (for example, hair dryers, hair curlers, curling tong

heaters) and hand dryers; electric smoothing irons; other electro-thermic

appliances of a kind used for domestic purposes; electric heating resistors,

other than those of heading 8545" ;

“378A

8516

“383C

8528

Television set (including LCD or LED television) of screen size not exceeding

68 cm”;

Special purpose motor vehicles, other than those principally designed for

the transport of persons or goods (for example, breakdown lorries, crane

lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries,

spraying lorries, mobile workshops, mobile radiological unit)”;

“401A

8705

Works trucks, self-propelled, not fitted with lifting or handling equipment, of

the type used in factories, warehouses, dock areas or airports for short

distance transport of goods; tractors of the type used on railway station

platforms; parts of the foregoing vehicles”;

“402A

8709

G-364/3.

TELANGANA GAZETTE EXTRAORDINARY

[Part-I

(xvi) in S. No. 446, for entries in columns (2) and (3), the following entries shall be substituted, namely:-

(xvii) after S. No. 449A and the entries relating thereto, the following serial number and the entries shall

be inserted, namely:-

(D)

in Schedule-IV-14%, -

(i)

S. Nos. 20, 21, 22, 24 and the entries relating thereto, shall be omitted;

(ii)

S. No. 120, and the entries relating thereto, shall be omitted;

(iii)

S. No. 130, and the entries relating thereto, shall be omitted;

(iv)

in S.No. 139, for the entry in column (3), the entry “Electric accumulators, including separators therefor,

whether or not rectangular (including square) other than Lithium-ion battery” shall be substituted;

(v)

S. Nos. 140, 141, 142 and the entries relating thereto, shall be omitted;

(vi)

S. No. 146 and the entries relating thereto, shall be omitted;

(vii)

in S. No. 154, for the brackets, words and figures “[other than computer monitors not exceeding 20

inches and set top box for television]”, the brackets, words, figures and letters “[other than computer

monitors not exceeding 20 inches, set top box for television and Television set (including LCD and LED

television) of screen size not exceeding 68 cm]” shall be substituted;

(viii) S. No. 167 and the entries relating thereto, shall be omitted;

(ix)

S. No. 171 and the entries relating thereto, shall be omitted;

(x)

S. No. 175 and the entries relating thereto, shall be omitted;

(xi)

S. No. 224 and the entries relating thereto, shall be omitted.

2. This notification shall be deemed to have come into force with effect from 27^thday of July, 2018.

NOTIFICATION No. 19/2018 - State Tax (Rate)

In exercise of the powers conferred by sub-section (1) of section 11 of the Telangana Goods and Services Tax

Act, 2017 (Act.No 23 of 2017), the State Government, on the recommendations of the Council, hereby makes the

following further amendments in the notification No.2/2017- State Tax (Rate), issued in G.O. Ms. No. 110, Revenue

(CT-II) Department, Dt. 29-06-2017, published in Telangana Gazette Part-I, Extraordinary No. 191/A, Dt.

30-06-2017 and as amended from time to time, namely:-

In the said notification, in the Schedule,

(i)

after S. No. 92 and the entries relating thereto, the following serial number and the entries shall be

inserted, namely: -

(ii)

after S. No. 93 A and the entries relating thereto, the following serial number and the entries shall be

inserted, namely: -

Trailers and semi-trailers; other vehicles, not mechanically propelled; parts

thereof [other than Self-loading or self-unloading trailers for agricultural

purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the

like); animal drawn vehicles]”

“403A

8716

Parts of slide fasteners”;

“9607 20 00

“449AA

9616

Scent sprays and similar toilet sprays, and mounts and heads therefor;

powder-puffs and pads for the application of cosmetics or toilet

preparations”;

Sal leaves, siali leaves, sisal leaves, sabai grass”;

“92A

1401

Vegetable Materials, for manufacture of jhadoo or broom sticks”;

“93 B

1404 90 90

August 20, 2018]

TELANGANA GAZETTE EXTRAORDINARY

(iii)

for S. No. 102 A and entries relating thereto, the following shall be substituted, namely: -

(iv)

after S. No. 114 and the entries relating thereto, the following serial numbers and the entries

shall be inserted, namely: -

(v)

for S. No. 117 and the entries relating thereto, the following shall be substituted, namely:-

(vi)

after S. No. 132 and the entries relating thereto, the following serial number and the entries shall be

inserted, namely: -

(vii) after S. No. 146 and the entries relating thereto, the following serial number and the entries shall be

inserted, namely: -

(viii) after S. No. 151 and the entries relating thereto, the following serial number and the entries shall be

inserted, namely: -

2. This notification shall be deemed to have come into force with effect from 27^thday of July, 2018.

NOTIFICATION No. 20/2018 - State Tax (Rate)

In exercise of the powers conferred clause (ii) of the proviso to sub-section (3) of section 54 of the Telangana

Goods and Services Tax Act, 2017 (Act.No 23 of 2017), the State Government, on the recommendations of the

Council, hereby makes the following further amendments in the notification No. 5/2017- State Tax (Rate), issued in

G.O. Ms. No. 110, Revenue (CT-II) Department, Dt. 29-06-2017, published in Telangana Gazette Part-I, Extraordinary

No. 191/A, Dt. 30-06-2017 and as amended from time to time, namely :-

In the said notification, in the opening paragraph the following proviso shall be inserted, namely:-

“Provided that,-

(i)

nothing contained in this notification shall apply to the input tax credit accumulated on supplies received

on or after the 1st day of August, 2018, in respect of goods mentioned at serial numbers 1, 2, 3, 4, 5, 6,

6A, 6B, 6C and 7 of the Table below; and

Rupee notes or coins when sold to Reserve Bank of India or the

Government of India”;

“117

48 or 4907

or 71

“132A

Coir pith compost other than those put up in unit container and, -

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable

right in a court of law is available [other than those where any actionable

claim or enforceable right in respect of such brand name has been foregone

voluntarily, subject to the conditions as in the ANNEXURE I]”;

Sanitary towels (pads) or sanitary napkins; tampons”;

“146A

9619 00 10

9619 00 20

Rakhi (other than those made of goods falling under Chapter 71)”.

“152

Any Chapter

except 71

De-oiled rice bran

Explanation: The exemption applies to de-oiled rice bran falling under

heading 2306 with effect from 25th January, 2018";

“102A

2306

Deities made of stone, marble or wood

“114A

44 or 68

114B

Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai

grass, including sabai grass rope”;

TELANGANA GAZETTE EXTRAORDINARY

[Part-I

(ii)

in respect of said goods, the accumulated input tax credit lying unutilised in balance, after payment of tax for

and upto the month of July, 2018, on the inward supplies received up to the 31st day of July 2018, shall

lapse.”.

NOTIFICATION No. 21/2018 - State Tax (Rate)

In exercise of the powers conferred by sub-section (1) of section 11 of the Telangana Goods and Services Tax

Act, 2017 (Act.No 23 of 2017), the State Government, on being satisfied that it is necessary in the public interest so

to do, on the recommendations of the Council, hereby exempts the intra-state supplies of handicraft goods, the

description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading

or Chapter, as specified in the corresponding entry in column (2), from so much central tax leviable thereon under

Section 9 of the said Act as is in excess of the rate specified in column (4) of the said Table.

Explanation - For the purpose of this notification, the expression “handicraft goods” means -Goods predominantly

made by hand even though some tools or machinery may also have been used in the process; such goods are graced

with visual appeal in the nature of ornamentation or in-lay work or some similar work of a substantial nature; possess

distinctive features, which can be aesthetic, artistic, ethnic or culturally attached and are amply different from

mechanically produced goods of similar utility.

TABLE

3406

Handcrafted candles

4202 22, 4202

Handbags including pouches and purses; jewellery box

29, 4202 31

10, 4202 31

90, 4202 32,

4202 39

4416, 4421 99 90

Carved wood products, art ware/decorative articles of wood

(including inlay work, casks, barrel vats)

4414 00 00

Wooden frames for painting, photographs, mirrors etc

4420

Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery

box, wood lathe and lacquer work [including lathe and lacquer work,

ambadi sisal craft]

4503 90 90

Art ware of cork [including articles of sholapith]

4504 90

4601 and 4602

Mats, matting and screens of vegetable material, basketwork, wickerwork

2.5%

and other articles of vegetable materials or other plaiting material, articles

of loofah (including of bamboo, rattan, canes and other natural fibres, dry

flowers (naturally dried), articles thereof, ringal, raambaan article, shola

items, Kouna/chumthang (water reeds) crafts, articles of Water hyacinth,

korai mat]

4823

Articles made of paper mache

2.5%

5607, 5609

Coir articles

2.5%

10.

5609 00 20,

Toran, Doorway Decoration made from cotton yarn or woollen yarn and

2.5%

5609 00 90

aabhala (mirror) with or without hanging flaps

11.

Handmade carpets and other handmade textile floor coverings

2.5%

(including namda/gabba)

(1)

(2)

(3)

(4)

Chapter, Heading,

Sub-heading or

Tariff item

Description of Goods

Rate

Sl.

No.

August 20, 2018]

TELANGANA GAZETTE EXTRAORDINARY

12.

5804 30 00

Handmade lace

2.5%

13.

5805

Hand-woven tapestries

2.5%

14.

5808 10

Hand-made braids and ornamental trimming in the piece

2.5%

15.

5810

Hand embroidered articles

2.5%

16.

6117, 6214

Handmade/hand embroidered shawls of sale value not exceeding

2.5%

Rs. 1000 per piece

17.

6117, 6214

Handmade/hand embroidered shawls of sale value exceeding

Rs. 1000 per piece

18.

6802

Carved stone products (e.g., statues, statuettes, figures of animals,

writing sets, ashtray, candle stand)

19.

6815 99 90

Stone art ware, stone inlay work

20.

6912 00 10

Tableware and kitchenware of clay and terracotta, other clay articles

6912 00 20

21.

6913 90 00

Statuettes & other ornamental ceramic articles (incl. blue potteries)

22.

7009 92 00

Ornamental framed mirrors

23.

7018 10

Bangles, beads and small ware

2.5%

24.

7018 90 10

Glass statues [other than those of crystal]

25.

7020 00 90

Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle; vase]

26.

7113 11 10

Silver filigree work

1.5%

27.

7117

Handmade imitation jewellery (including natural seeds, beads jewelry,

1.5%

cardamom garland)

28.

7326 90 99

Art ware of iron

29.

7419 99

Art ware of brass, copper/ copper alloys, electro plated with nickel/silver

30.

7616 99 90

Aluminium art ware

31.

8306

Bells, gongs and like, non-electric, of base metal; statuettes, and other

ornaments, of base metal; photograph, picture or similar frames, of

base metal; mirrors of base metal; (including Bidriware, Panchloga

artware, idol, Swamimalai bronze icons, dhokra jaali)

32.

9405 10

Handcrafted lamps (including panchloga lamp)

33.

9401 50, 9403 80 Furniture of bamboo, rattan and cane

34.

9503

Dolls or other toys made of wood or metal or textile material

[incl. wooden toys of sawantwadi, Channapatna toys, Thanjavur doll)

35.

9504

Ganjifa card

36.

9601

Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, mother

of pearl, seashell other animal carving material

37.

9602

Worked vegetable or mineral carving, articles thereof, articles of wax,

of stearin, of natural gums or natural resins or of modelling pastes etc,

(including articles of lac, shellac)

38.

9701

Hand paintings drawings and pastels (incl. Mysore painting,

Rajasthan painting, Tanjore painting, Palm leaf painting, basoli etc)

39.

9703

Original sculptures and statuary, in metal, stone or any other material

This notification shall be deemed to have come into force with effect

from 27^th day of July, 2018.

(1)

(2)

(3)

(4)

This notification shall be deemed to have come into force with effect from 27th day of July, 2018.

Printed and Published by the Commissioner of Printing, Government of Telangana at Government Central Press, Hyderabad.

SOMESH KUMAR,

Principal Secretary to Government.

G-364/4.